一般用语
advertisement advice affiliated company agent agreement allotment amalgamation articles of association assets assign assignee attache authentication authorized capital authorized foreign exchange bank Bailee Clause bid bond bilateral trade bill bought bill for collection board of directors bona fide holders bonus book keeper business hours business report business section buyer buying rate cable address calculating machine cancellation canvasser capacity catch-phrase certificate chairman charter check check cypher claim claims claim settling agent clean bill for collection clean letter of credit collection commercial invoice company limited by guarantee company limited by shares company promoters	广告 (=ad．) 通知 联号 代理商 契约，协议书 分配，配给 联合，合并 协会规定条款 资产，财产 转让 让受人 官员，武官 查证真伪 核定资本 指定之外汇银行 受托人条款 押标金 双边贸易 买进汇票(=B．B.) 托收汇票(B／c) 董事台，理事会 善意持有人 红利，奖金 记帐员，簿记员 营业时间 业务报告 业务部，营业部 买方 买进汇率 电报挂号 计算机 取消，注销 售货员 (=salesman) 资格，容量 宣传标语 (=sales pitch) 证明书，证明单 主席 包租车船 支票 (=cheque英) 密码 (test cypher) 请求，索赔 保险金 保险金赔款代理入 无跟单托收汇票 无跟单信用状 托收，募集的捐款 商业发票 责任有限公司 股份有限公司 公司发起人
compensation trade confirm confirmation copy consignee consignor (consigner) consular invoice covering letter crackdown credit bureau credit note customer custom invoice customs union damages debit deed of partnership department depression dishonor dissolution documentary bill for collection documents against acceptance documents against payment domestic credit draft dungarees duration employee employer enclosure, inclosure endorse endors in blank (blank endorsed) en route entrepot trade escrow LC establishment evidence expiration date export by deferred payment export drive export share exposition extended cover file firm name fiscal year flost foreign exchange bank foreign staff franchise freight pool full dress general (letter of) credit general instructions	易货贸易，对抵贸易 保兑，确认，证实 确认通知书 受货人，收货人 发货人，委托人 领事发票 有附件的书信 取缔，处罚 徵信所 贷项清单(=c/N) 顾客，客户 海关发票 关税同盟 损害赔偿 借方，记入借方 台股(夥)契约 部，处 (=counter) 商业萧条，不景气 拒付，退票 解除，解散，分散 托收跟单汇票 承兑交单 (=D／A) 付款交单 (=D／P) 国内信用状 (二local credit) 汇票，草稿，徵兵 粗布工作服 期间，持续时间 屉员，职员 雇主 附件 背书 空白背书 在途中 转口贸易，货物集敌地 寄托儒用状 行号，机构 证据 有效期限 延期付款方式轮出 鼓励出口 出口配额 博览会，解说 继续保险 档案，卷宗 公司名称，商号 会计年度 簿资创办 外汇银行(国际汇税银行) 外籍职员 免赔额条款 运费同盟 正式会议 普通信用状(不指定购票银行) —般指示
general merchandising firm ghostwriting governing clause half rate telegram have nation have not nation head office home trade import for improvement import trade increase of capital indent inspector intermediary trade inventory joint stock company linking system loose-leaf ledger lopsided trade main office manager maritime perils maturity merger minister of finance account negotiate negotiate demand drafts night telegram nominal capital nominal wages non-draft export obligations offer official discount rate official invoice open credit original output packing list paid up capital parent company partner paycheck payee payer payment order payroll perforating machine plant export premises president processing deal trade produce	综合贸易公司 代书 具有约束力的条款 书信电报 (=letter telegram，LT) 富有国家 贫穷国家 总公司 国内贸易 进口加工 进口贸易 (=importation) 增加资本 订货单 检查(验)员 中间贸易 财产清单，盘存 股份公司 进出口联营制度 活页分类帐 不平衡贸易 总公司 经理 海上危险 汇票到期日 合并，联合 国库帐户 (=MOF account) 交涉，押汇 购买定期汇票 夜间电报(书信电报) 名义资本 名义工资 无汇票输出 义务，债务 报价，发价 正式折扣率 正式发票 公开信用状(不指定购买银行) 正本 生产量 包装单 已缴资本 母公司 合伙人，合作人 支付薪水的支票，薪水 受款人 付款人 付款单 (=P.O.) 薪津表，工资表 打孔机 整厂输出 房产 董事长，总经理 委托加工贸易 农产品
pro-manager, acting manager promoter proprietor prospectus quarterly recession re-export reference register registration fees resources retail return running expenses salesmanship settlement of accounts setup shareholder (英) stockholder (美) ship owner sight bill of exchange sight credit signature signboard sister company sole agency special credit specified stocks staff statement of account straight credit --- sub-accountant sub-branch sub-manager subscribed capital subscription subsidiary company surplus technocracy terms of business trade liberalization trade on the spot turnover Underwing unlimited company vice-president walkout war-game wamhdog welfare state winding-up zip-code	(英)副经理 (=sub-manager) 发起人 业主 创立公司计划书 每年四次 工商业衰退 再出口 参考(文件) 登记 登记费 资源，资产 零售 报告，报酬，退货 业务费用 推销术 决算，清算帐目 组织，创办 股东 船主 即郎期汇票 即期信用状 签署 招牌 姊妹公司 独家代理 特定信用状(指定购票银行) 指定的交易牌名 职员 帐单，帐表 直接信用状(通常规定向付款银行提示单证) 助理会计员 分店 副经理 募足资本 认捐，预约金，签名承诺，订阅 附属公司 剩余金额 技术管理 付款条件 贸易自由化 现场贸易 总销售量，周转率 在保护状况下调配船只 无限公司 副总经理 罢工，退出 作战演习 监察员 福利国家 结束 邮递区号

市场用语
acceptance accessories accommodate account bought account sales acknowledgement advance payment advertising matter allowance alter amend apiece appreciation assortment Authority to Pay average price average quality bargain bargain sale basic price bedrock price bid book bottom price brand breaking-up price broker cancel cash against documents cash on delivery catalogue or catalog charges check up choice lot closing pr/ce comnutment commodity market Commonwealth of Nations comptroller Confirmation of Sale conform consign consignee consignor consul consular invoice consul electus consul-general consumption price coordination copy	承诺，接受 附属品 融资，供给 代购货物单 销货帐 承认接受 预付款 广告品 折扣，减价，津贴 变更 更正 每个，每件，每人 欣赏，感澈，增值 花色，集合 付款授权书 平均价格 平均品质 讲价，廉价品，协议 大拍卖，大减价 基价，底价 最低价格 出价，投标 记帐，预定 最低价格 商标，牌子 废料价格 经纪人 取消 凭单付现 付款交货 商品目录 费用（=expenses) 核对 上选货色 收盘价格 承诺，保证 商品市场 大英国协 会计帐，主计员，审计员 销货确认书 遵守，符合 委托 受货人，受托人 发货人，托运人 领事 领事发票 选任领事 总领事 消费价格 协调 复写（正本是original copy, 副本是duplicate copy)
correspond correspondent counterfeit article counter offer credit note crude articles current quotation cypher telegram debitable letter of credit debit note decline decode deed defective defer deficient demand description detail direct export director directory discount house domestic earnest money employment agency estimate excess executive officer ex factory ex mill expense account ex quay ex ship extra extra best quality extra superfme quality ex warehouse fast color fast service financial standing finished article firm offer foreign made franchise freight freighter fringe benefits general counsel gentlemen's agreement genuine giving away price goods to arrive	通信 往来客户，通汇银行，通信员 假货 还价 贷项清单 粗制品 最新报价 密语电报 可代替信用状 借项清单 下跌，衰退 译码 契据，证书 有缺点的 延缓，展期 不足的 需要，要求 品名类别，详细说明 详情，细节 直接输出 董事，理事，部门首长 厂商名录 票据贴现所 国内的，本地的 定金 职业介绍所 估价单 过剩，超过 执行人员 工厂交货价(一般加工厂) 工厂交货价(制粉制浆工厂) 开销帐户 码头交货价 船上交货价 特别的，额外的 特别高级品 特别精细品 仓库交货价 绝不褪色 快速服务 财务状况 精制品 稳固报价 外国制 免赔额条款，特权 货物，运费 货船，运货飞机 额外利益 普通法律顾问 君子协定 真正的 牺牲价格 未到货品
hedge --- home-made imitation in bulk income tax indent information inquiry, enquiry installment plan --- instrument invoice label limits loose color lot goods margin marketable market price market research mass production medium grade merchandise mode model muster net weight novelty offer official exchange rate on account on hand on sale or return opening price order form overestimate oversight overstock oversupply part payment patronage pattern personnel director prepay price list price mark prime cost private & confidential privilege proceeds proforma invoice prohibited goods prompt cash price	抛买(卖)(为买卖期货所采取防 止损害的必要措施) 自制的，本国产品 仿制品 散装 所得税 订货单 消息，情报，报告 询价，调查，徵信 分期付款计划(按月分期付款是 monthly installment) 法定文件 发票 标签 范围，限度，指定价格 易褪的颜色 整批货物 盈余，边缘 可卖的 市价 市场调查 大量生产 中级品 商品，货品 样式，方法 型式，典型的 货样 净重 最新制品 报价，报价单 公告外汇汇率 当作定金 握有，可用 许可退货 开盘价格 订单格式 （=order blank) 沽价过高 疏忽，失察 库存过多 供应过多 定金 惠顾，赞助 式样 人事经理 预付 价目表 标价 主要成本 (=first cost) 严守机密 特权，荣幸 所得，收入，营利 预估发票 违禁品（=contraband goods) 付现价格
prompt day purchaser quality quota raw material re ready-made reasonable reciprocal recommend record regulate rejection remainder reminder repay retail sacrifice sample seasonable goods seller short delivery solicit sorting status style substitute trade mark ullage unconditional uneven variety well stocked wholesale	交割日 购方，买方 品质 配额 原料 关于…… 现成货 合理的，公道的 互惠的 推荐 记录 调整 拒绝 余额 助人记忆的事物 付还，报答 零售 亏本出售，牺牲 样品 季节性货品 卖方 交货不足 恳求，请求 分类，整理 现况，地位 型式，风格 代替品 商标 不足，漏损 无条件的 不相等的，不均衡的 种种，变化多端 库存充裕 批发

市场用语
acceptance accessories accommodate account bought account sales acknowledgement advance payment advertising matter allowance alter amend apiece appreciation assortment Authority to Pay average price average quality bargain bargain sale basic price bedrock price bid book bottom price brand breaking-up price broker cancel cash against documents cash on delivery catalogue or catalog charges check up choice lot closing pr/ce comnutment commodity market Commonwealth of Nations comptroller Confirmation of Sale conform consign consignee consignor consul consular invoice consul electus consul-general consumption price coordination copy	承诺，接受 附属品 融资，供给 代购货物单 销货帐 承认接受 预付款 广告品 折扣，减价，津贴 变更 更正 每个，每件，每人 欣赏，感澈，增值 花色，集合 付款授权书 平均价格 平均品质 讲价，廉价品，协议 大拍卖，大减价 基价，底价 最低价格 出价，投标 记帐，预定 最低价格 商标，牌子 废料价格 经纪人 取消 凭单付现 付款交货 商品目录 费用（=expenses) 核对 上选货色 收盘价格 承诺，保证 商品市场 大英国协 会计帐，主计员，审计员 销货确认书 遵守，符合 委托 受货人，受托人 发货人，托运人 领事 领事发票 选任领事 总领事 消费价格 协调 复写（正本是original copy, 副本是duplicate copy)
correspond correspondent counterfeit article counter offer credit note crude articles current quotation cypher telegram debitable letter of credit debit note decline decode deed defective defer deficient demand description detail direct export director directory discount house domestic earnest money employment agency estimate excess executive officer ex factory ex mill expense account ex quay ex ship extra extra best quality extra superfme quality ex warehouse fast color fast service financial standing finished article firm offer foreign made franchise freight freighter fringe benefits general counsel gentlemen's agreement genuine giving away price goods to arrive	通信 往来客户，通汇银行，通信员 假货 还价 贷项清单 粗制品 最新报价 密语电报 可代替信用状 借项清单 下跌，衰退 译码 契据，证书 有缺点的 延缓，展期 不足的 需要，要求 品名类别，详细说明 详情，细节 直接输出 董事，理事，部门首长 厂商名录 票据贴现所 国内的，本地的 定金 职业介绍所 估价单 过剩，超过 执行人员 工厂交货价(一般加工厂) 工厂交货价(制粉制浆工厂) 开销帐户 码头交货价 船上交货价 特别的，额外的 特别高级品 特别精细品 仓库交货价 绝不褪色 快速服务 财务状况 精制品 稳固报价 外国制 免赔额条款，特权 货物，运费 货船，运货飞机 额外利益 普通法律顾问 君子协定 真正的 牺牲价格 未到货品
hedge --- home-made imitation in bulk income tax indent information inquiry, enquiry installment plan --- instrument invoice label limits loose color lot goods margin marketable market price market research mass production medium grade merchandise mode model muster net weight novelty offer official exchange rate on account on hand on sale or return opening price order form overestimate oversight overstock oversupply part payment patronage pattern personnel director prepay price list price mark prime cost private & confidential privilege proceeds proforma invoice prohibited goods prompt cash price	抛买(卖)(为买卖期货所采取防 止损害的必要措施) 自制的，本国产品 仿制品 散装 所得税 订货单 消息，情报，报告 询价，调查，徵信 分期付款计划(按月分期付款是 monthly installment) 法定文件 发票 标签 范围，限度，指定价格 易褪的颜色 整批货物 盈余，边缘 可卖的 市价 市场调查 大量生产 中级品 商品，货品 样式，方法 型式，典型的 货样 净重 最新制品 报价，报价单 公告外汇汇率 当作定金 握有，可用 许可退货 开盘价格 订单格式 （=order blank) 沽价过高 疏忽，失察 库存过多 供应过多 定金 惠顾，赞助 式样 人事经理 预付 价目表 标价 主要成本 (=first cost) 严守机密 特权，荣幸 所得，收入，营利 预估发票 违禁品（=contraband goods) 付现价格
prompt day purchaser quality quota raw material re ready-made reasonable reciprocal recommend record regulate rejection remainder reminder repay retail sacrifice sample seasonable goods seller short delivery solicit sorting status style substitute trade mark ullage unconditional uneven variety well stocked wholesale	交割日 购方，买方 品质 配额 原料 关于…… 现成货 合理的，公道的 互惠的 推荐 记录 调整 拒绝 余额 助人记忆的事物 付还，报答 零售 亏本出售，牺牲 样品 季节性货品 卖方 交货不足 恳求，请求 分类，整理 现况，地位 型式，风格 代替品 商标 不足，漏损 无条件的 不相等的，不均衡的 种种，变化多端 库存充裕 批发

运输用语
act of God advance freight advice note advice of shipment all round price arrival of the good at station bale ballast Baltic Exchange --- barrel basis berth bill of lading breakage broad gauge bulk cargo	天灾 预付运费 通知书 装船通知书 包含全部费用的价格 货物到达 火车站交货 (=ex station) 包 压舱物 波罗的海市场(具有代表 性的租船市场) 大桶 基准，基础 碇泊处，船席 提单 破损 宽轨 散装货物
bung off cap off cargo handling cargo mark cargo vessel cartage case number caution mark certificate of damage certificate of origin chest chief mate container boat C. & F. = cost & freight C.I.F. =cost, insurance & freight C.I.F. & C =cost, insurance, freight & commission C.I.F. & E. =cost, insurance, freight & exchange C.I.F. & I. =cost, insurance, freight & interest claim clearance clear days commuter ticker consulage consular fee consulate (-general) corrected invoice cost of packing counter mark cracked crane crate crew crushed damage dead freight deadweight decayed delay deliver dented destination detention discharge discoloration dispatch money dispute dockage documents of title duty paid edge chafed embassy empty	木塞脱掉 脱盖 搬运货物 货物编号 货船 搬运费 箱号 注意标志 破损证明书 原产地证明书 箱 大副 货柜船 运费在内价 运费及保险费在内价 保险费及佣金在内价 --- 运费保险费及汇费在内价 --- 运费保险费及利息在内价 --- 请求，索赔 通开，出港 实际天数 定期票 领事签证费 同上 领事馆(总领事馆) 修正发票 包装费用 副标记(识别发货人，制造厂用) 破裂 吊车 板条箱 船员 压碎，压破 损害，损坏 空舱运费 载重量 腐烂，变坏 (=spoiled，rotten) 延迟 递送，交付 凹损 输入港，目的地 拘留，留置 卸货 变色，污点 快装费，快卸费 争论，纠纷 入坞费用 契据，房地契 已缴进口，税价 外边擦伤 大使舘 空盒，空箱，空瓶
ex-lighter exposed extension evaporation force majeur forward fragile franco free overside freight freight forward freight note full payment goods goods afloat gross weight guarantee hatch haulage homeward voyage hook hoop hoop off inner packing inspection junction keg keyage, quayage landing charges landing report lay days leakage letter of guarantee letter of indemnity lighter lighterage liner loading loco price manifest marks indistinct mate's receipt mildew nail off near delivery net weight old bag onward voyage optional cargo ordinary bill of lading overcharge partition passenger boat	驳船交货价 暴露 延期，延长 蒸发 不可抗力 转递 易碎的 全部费用在内价 船边交货价 运费，货物 运费先付 运费请求书 全额付款 货物，货品 未卸货物 毛重 保证 舱 拖曳费 回航 钩 箍，铁环 断箍 内部包装 检查，检验 铁路交叉站，枢纽站 (=connecting station) 小桶 码头使用费 卸货费用 卸货报告书 轮船停泊期间 漏损 保证书 破损货物保证书 驳船 接驳费用 定期船 装货，装载 现场交货价 舱单 哆头不清 收货单 发霉 =mouldy =maulded) 脱钉 近日交货 净重 旧袋 出航 任选一港卸货的货物 普通提单 索价太高，装载过多 分配，分割，区分 客船
price delivered along vessel quantity quarantine railway bill of lading rattling rebate re-loading route seal off sender set bill settlement shed shipment shipment from the mill (factory) shipping advice skipping agent shipping instructions short ton spot price stained stamp charge stevedore stowing tally man tare towage tramp(er) transit transshipment via voucher warrant waybill (=W/B) --- with care	船边交货价格 数量 检疫，隔离 铁路提单 嘎嘎作响 回佣，折扣 再装运 航线 封印破损 送货人发货人 一组支票 清算，决算 栅，小屋 装运，装船，运输 工厂交货 装船通知单 装运(货)代理商 装运指示 短吨(美) 现场交货价 污染 印花税 （=royalty) 码头装卸工人 堆仓 码头点货人 皮重，包装重量 曳船费用 不定期船 过境货物 转运，转船 经由…… 傅票，凭单 仓单 送货单(航空货运之送货单 为air waybill) 小心，注意

海关、仓库
ad valorem duty allowance appraiser bonded warehouse clearing fee clearing notice condemned goods consumption tax contraband custom house customs broker customs documents customs duty customs invoice declaration for export (E/D) declaration for import	从价税 津贴 鉴定人，验估人 保税仓库 出港手续费 出港通知书 没收货物 (=confiscated goods) 消费税 违禁品 海关 (=customs) 报关行 海关文件 关税 (=tariff) 海关发票 出口申报单 (=export declaration) 进口申报单 (=import declaration)
delivery order differential duties drawback dutiable goods entrance fee evasion of duty excise duty exempt fine free goods godown import tariff most favored nation clause national tariff personal effects preference retaliatory duties slipping smuggled goods specific duty storage tariff transit duty	提货单 差别关税 退税 应纳税的货物 入港手续费 逃税 国内消费税 免税 罚款 免税品 仓库 进口税则 最优惠国家条款 国定税率 私人用品 特惠，优先 报复关税 移转 走私货 从量税 仓租 税则，关税 过境税

保险用语
absolute total loss accident insurance actuary adjustment against all risks (A. A. R.) average average adjuster average bond barratry beneficiary capture and seizure clause claim papers co-insurance collision covering note deviation clause double insurance duty of declaration endowment insurance fidelity insurance fire insurance floating policy --- franchise clause free from all average free from particular average (F.P.A.) --- general average grounding	实际全损 (=actual total loss) 意外险 保险公司计算员 海损精算 投保全险 海损 海损精算师 共同海损保证书 故意毁损行为 保险金受益人 虏获夺取条款 索赔文件 共同保险 碰撞 暂保单 改变航税条款 重复保险 申报义务 养老保险 信用保险 火灾保险 船名未定保单 (金额未详保险为unvalued policy) 免赔额条款 限全损赔偿(全部灭失险或全损险) 单独海损不赔偿(不保单独海损险 或平安险) 共同海损 触礁
hull policy insured insurer jettison life insurance log-book marine insurance mutual insurance non-arrival open or unvalued policy pilferage rate of premium risk salvage sea report stranding surveyor time policy touch and go underwriter waiver clause warehouse to warehouse clause war risk with average (W. A.)	船体海险单 要保人，被保险人 保险人 投弃 人寿保险 航海日志 海上保险，水险 互助保险 未到，短交 统保单，开口保单，金额未定保单 窃取 保险费率 危险 救助，海难 海难报告书 搁浅 公证人，鉴定人 定期保单 触礁 保险商 弃权条款 仓库至仓库条款 兵险 单独海损赔偿，水渍险 (=with particular average)

外汇用语
adjust alloy application appreciation arbitrated exchange at our end at our command at sight at 30 days after sight (at 30 days' sight) at your early convenience = soon, promptly, immediately, without delay, without loss of time, at once, as soon as possible, at an early date, at no distant date, in the very near future, etc. at your earliest convenience attention of available balance Bank of America --- --- bank reference banker's L/C Barklays Bank --- --- ---	调节，调整 合金 申请书 增值，汇价 裁定外汇 在我方，在当地 (on our side) 由我方处理 见票即付 见票後三十天付款 --- 早日 --- --- --- --- --- 尽速 请……处理 有效的，可用的 余额 美国商业银行(美国三大银行之一) 其他两家为The Chase Manhattan Bank，N.A.， Citibank，N.A.) 查询银行 银行信用状 巴克莱银行(伦敦五大银行之一。 其他四家为Midland Bank，Lloyds Bank， Westminster Bank， National Provincial Bank)
barrel barter bill of exchange bullion business circles buying exchange call loan cash against documents cash transactions cash with order certified check check signature cif circular letter clean bill of exchange clean on board (B/L) code used --- --- --- --- collection letter commission consignment consignment with limit consignment without limit credit gap credit risk credit sales = sales on credit basis current rate of exchange deflation demand draft rate direct exchange documentary draft double standard draft at 90 day’s sight --- draft at 30 d/d --- draft on demand drain of bullion equivalent errors and omissions excepted exchange speculation exchange table exchange trader fluctuation foreign loan forward exchange contract gold standard hard money inflation legal tender long exchange middleman mint par of exchange multilateral settlement nominal exchange open market option parity point quotation real exchange selling price short exchange specie point specie shipment speculation stable market subsidiary money swap transaction telegraphic transfer rate=T.T.rate trust receipt unit of value	大木桶 易货 商业汇票 金条，银条 商界 买入汇票 短期贷款 付款交单 现金交易 现金定购 保付支票 支票签名 运费及保险在内价 通函 无跟单汇票 清洁装运提单(无瑕疵装运提单) 所用密码 (具有代表性者有A.B.C Telegraphic Code， Bentley's Complete Phrase Code，Schofield's 3-LetterCode， Acme Commodity and Phrase Code， Oriental Improved Code) 托收货款函 手续费 寄售品，寄售 限价寄售 按时价寄售 信用差别 信用风险，信用限度 赊卖 --- 现行汇率 紧缩通货 即期汇票，汇率（=D／D rate) 直接汇兑 跟单汇票 双重标准制度，复本位制 见票后九十天付款汇票 (=D. at 90 days after sight = 90 d/s draft) 见票后三十天付款汇票 (=D. at 30 days’ date = 30 d/d draft) 见票即付汇票 (= demand draft) 金银外流 等值 有错当改 (= E. & O. E.) 汇兑投机 汇兑换算表 汇票交易者 波动，变动 外国贷款，外债 远期外汇契约 金本位制 硬币（= coin) 通货膨胀 法定价格 长期汇兑 中间人 法定价格 多边清算 名义汇率 公开市场 (= market overt) 选择权 货币平价 档或点(汇率报价变动单位) 报价，行市 商业汇兑 卖出价格 短期汇票 正币(金银币)轮送点 装运正币(金银币) 投机 市场稳定 辅币 物物交换 电汇汇率 信托收据 价格单位，价值单位

银行用语
acceptance acceptance credit accommodation bill account accrued interest acknowledgement advance advice and pay aggregate assets at sight authority to purchase balance balance certificate bank draft banker's bill Bank Holiday bank note bankruptcy bearer check bills payable bills receivable call deposit --- cashier cashier's check certificate of deposit chartered bank check book checking account clean bill clearing balance clearing banks clearing house client collateral loan collateral security collection bill compound interest counterfoil countersign crossed check date of payment debtor default deficiency deposit rate documentary bill documentary credit documents against acceptance documents against payment documents against trust receipt draw drawee drawer due date encashment	承兑汇票 远期信用状 (=usance credit) 空头(或融通)票据 存款，帐薄 应收付利息 承认，确认，接受 预付，定金 通知付款 合计 财产 见票即付 委托购买证 余额 余额(款)证明单 银行支票 银行汇票 银行休业日 银行钞票 破产 见票即付支票 应付汇票 应收汇票 通知存款 (=deposit at notice， deposit at call) 出纳员 银行本行支票 存款证明书 特许银行 支票薄 使用支票的活期存款 光票 票据交换尾数 转帐(或清算)银行 票据交换所 顾客 抵押贷款 抵押品 托收汇票 复利 票根，副票 副署 划线支票 付款日期 债务者 违约 赤字 存款利率 跟单汇率 跟单信用状 承兑交单 付款交单 凭信托收据交单 发出汇票 被发票人，付款人 发票人 满期日 兑付现款
endorse, indorse endorser, indorser expiration finance bill fixed deposit(英) forged check general crossing genuine check identification interest bill inventory investment journal ledger letter of credit letter of delegation letter of instructions loan maturity minimum balance money order mortgage negotiable instrument on demand on presentation order check outstanding overdraft overdue account pass book pay-in book per pro endorsement petty cash postal order (英) posting prepayment profit & loss account promissory note protection protest rebate register renewal returned check safe-keeping charge security special crossing special current account special endorsement stub treasurer usance usance bill valid vault void (null and void) withdrawal without days of grace	背书 背书人 有效期限 金融汇票 定期存款 (=time deposit(美)) 伪造支票 —般划线 真正的支票 证明，辨认 附息汇票 盘存，财产清单 投资 细目帐，流水帐 分户帐，分类帐 信用状 领款委托书 购买汇票指令书 贷款 满期日 最低余额 汇票 抵押单，抵押 流通证券 兑现时付款 提示时付款 记名支票 未付款 透支，超额汇款 逾期未付帐 银行存折 存款簿 代理背书 零钱，杂费 邮政拨(或汇)款单 (=money order) 记帐 预先付款 (=advance payment) 损益对照表 本票 承兑汇票 拒绝证书 回扣，退税 登记簿 换发(票据) 退回支票 保管费 担保，保证 特定划线 特别活期存款 记名式背书 票根 会计，出纳，司库 支付期限 远期汇票 有效 金库 无效 撤回，取消 无宽限日

术语缩写
A = Acc. AA = automatic approval A-1 = a number-one A. A. R.= against all risks Abbr. = abbreviation Abs. = abstract statement a/c = account A/C = account current A.D. =Anno Domini Ad. = advertisement a/d = after date ad val. = ad valorem (=at value) adv. = advice AFL-CIO = American Federation of Labor-Congress of Industrial Organization a. m. = ante meridiem ans. = answer, answered A/P =⑴additional premium 　　 ⑵account paid 　　 ⑶authority to purchase A.R. = all risks Arr. = arrival, arrived Assmt. = assignment Asst. =assistant Auct. = auction A/V = average A/W = actual weight B/= ①bag ②bale Bal. = balance Bank'cy = bankruptcy B.B. = bill book B.C. = before Christ B/D = bank draft B/E= bill of exchange b.f. = Bona fide B/F = brought forward B.K. = bank B/L = bill of lading B/O = bought over BOFT/MOEA = Board of Foreign Trade,Ministry of Economic Affairs B/P = bill of payment B. P. B. = bank post bill B. R. = bills receivable Brkge. = brokerage B/S = balance sheet B. V. = book value B. W. = bonded warehouse	承诺，承兑汇票 自动承认制 优等品质，一流的 投保全险 省略字，缩写字 摘要说明书 帐户，计算 来往帐 公元，西历 广告 发票后 从价 通知 美国劳工联盟 --- --- 上午，午前 回答，已答 追加保费 已付帐 采购授权书 保全险 到达，已到 转让，配给 助理 拍卖 海损，平均 实际重量 ① 袋 ② 包 余额 破产 支票簿 公元前，西历纪元前 银行汇票 商业汇票，进港报表 善意的 转下页 银行帐薄，篮子 提单 多买 经济部国际贸易局 --- 付款支票 银行邮政汇票 应收汇票 经纪人，手续费 借贷对照表，卖货凭单 帐面价格 保税仓库
C/ = case C/A = capital account Capt. = captain Carr. = carriage Carr.fwd. = carriage forward Cat. = catalogue C. B. = cash book Cert. = ①certificate　②certified cf. = confer C.F. = cost and freight C.F.C. = cost, freight and commission c.f.i. = cost, freight and insurance CH. = ① clearing house 　　　② custom house chq. = check, cheque cif = c. i. L = CIF = cost, insurance and freight cif & c. = cost, insurance, freight and commission cif & i. = cost, insurance, freight and interest Co. = company C/N = ①credit note 　　　② circular note 　　　③ consignment note c/o = ①carried over ② care of C/O = ①cash order 　　　②certificate of origin C. O. D. = cash on delivery Com. = commission Con. Inv. = consular invoice Consgt. = consignment Corp. = corporation　 C. O. S. = cash on shipment C/P = charter party CTC = Central Trust of China C. T. L = constructive total loss CTPC = China Trade & Productivity Center C. W. O. = cash with order D/A = (1) documents against acceptance 　　　(2) days after acceptance D/D = (1) demand draft 　　　(2)documentary draft Dd. = delivered Deb. = debenture Dis. = discount Dishd. = dishonored Div. = dividend D/N = debit note do. = ditto (= the same) D/O = delivery order doz. = dozen D/P = documents against payment Dr. = (1) debtor (2)doctor d. r. = deposit receipt d/s= days'sight D/W = dock warrant d. W. = dead weight E. & O. E. = errors and omissions excepted e. g. = exempli gratia ( = for example)	箱 资本帐户 船长 客车，输送，运费 运费先付 商品目录 现款出纳薄 ① 证明书　② 证明讫 对照 运费在内价 运费及佣金在内价 --- 运费及保险费在内价 ① 票据交换所　 ② 海关　 支票 运费及保险费在内价 --- 运费保险费及汇费在内价 --- 运费保险费及利息在内价 --- 公司 ①贷项清单 ②巡回支票 ③寄售通知书 ①转下页 ② 请……转交 ①现款支票 ②原产地证明书 付款交货 手续费，佣金 领事发票 寄售品 公司 付款装运 租船契约 中央信托局 推定全损 中国生产力中心 --- 付现订购 ⑴承兑交单 --- ⑵承兑后若干日付款 ⑴即期汇票 ⑵跟单汇票 已交货 公司债券 折扣 拒绝支付，拒绝承兑 红利，股息 借项清单 同上 提货单 一打 付款交单 ⑴借方 ⑵博士 存款收据 见票后，若千日付款 仓库保单 载重量 有错当改 --- 例如 ---
Encl. = enclosure Esq. = Esquire etc. = etcetra (= and so forth) f.a.=f.a.a.=free of all average f.a.q. = fair average quality f.a.q.s. = fair average quality of the season fav. = favor F.B.E. = foreign bill of exchange F.C.S. = F.C.&S. = free of capture and seizure F/D = ① forward delivery 　　　② free docks FED/CBC = Foreign Exchange Department Central Bank of China f.g.a. = free of general average f.i.= for instance Fin.stat. = financial statement F.O. = ① firm offer 　　　　② free overside f.o.b. = FOB = free on board f.o.c. = free of charges f.o.r. = free on rail F. P. = floating policy f.p. = ① fully paid 　　　 　② =floating policy f.p.a. = free from particular average F. R. B. = Federal Reserve Bank Frt.= freight f.s. = foire suire g.a. = general average gall.= galls = gallon g. b.= Gold bonds gr. = ⑴grain 　　⑵grain 　　⑶gram = gramme（英） gr.wt. = gross weight gs. = guineas g.t.c. = good till cancelled G.V. = grande vitesse H.I.H. = His or Her Imperial Highness H. O. = head office Hon. Con. = Honorary Consul h. p. n. = horsepower nominal I. B. = invoice book ib.=id.=ibidem(=in the same place) IBRD = International Bank for Reconstruction and Development ICA = International Cooperation Administration ICC = International Chamber of Commerce i.e. = id est = that is in loc. =in loco in ex. = in extenso (＝in full length) hi re. = in the matter insol. = insolvency inst. = ① installment = instalment 　　　(2)instant (=this month) Instn. = ①institution 　　　　② instruction int. = interest in trans. = in transit Inv. = invoice	附件 先生(英)，律师(美) 等等 全损险(全损赔偿) 平均中等品质 本季中级品 --- 好意，书信 外国汇票 虏获夺取不赔条款 --- ①定期交货 ②船坞交货 中央银行外汇局 --- 不保共同海损(共同海损不赔偿) 例如 财务报表 ① 稳固报价 ② 输入港船上交货价 船上交货价 免费 火车上交货价 船名未定保单 ① 全额付清 ② 船名未定保单 不保单独海损(单独海损不赔偿) 美国联邦准备银行 运费，货物 转送电报 共同海损 加仑 黄金证券 ① 0.0648公克，最小的的重量单位 ② 珍珠的重量单位=50毫克或V4克拉 3) 公克=gramme（英） 毛重 英国金币名 取消前有效 快车 国王，天皇，女王，皇后 --- 总公司 名誉领事 名义马力 发票薄 在同处，在同一书(章)内 国际复兴开发银行(世界银行) --- 国际合作总署 --- 国际商会 --- 即 在……地方 详细地 关于 无力付款 (1)分期付款 (2)本月 ① 设备 ② 通知，指示 利息 运输中 发票
I.O.P = irrespective of percentage I.O.U.= I owe you i.q. = idem quod (= the same as) I.Q. = import quota ISB = International Settlement Bank j.a. = jt. a/c JETRO = Japan External Trade Organization JI. = journal Jr. =junior kg. = kilo = kilogram kl. = kiloliter km. = kilometer L C. = L/C = letter of credit L D.Tel. = long-distance telephone L/G = loss and gain Ltd. = Ld. = limited Max = maximum m/d = months after date Mdse. = merchandise Memo. = memo = memorandum Messrs. = Messieurs Mfg. = manufacturing Mgr. = manager Min. = minmum M.I.P. = marine insurance policy Mkt. = market M.O. = money order M.P. = ①Member of Parliament 　　　② military police M.R. = mate's receipt M.S. = mail steamer MSS. = manuscripts N/A = ① no advice 　　② no account 　　③ new account N.B. = ① nota bene (=take notice) 　　　② new bond N/E = n. e. = not enough n.e.i. = non est inventus (= is not found) N. F. = no fund No. = number N/O = no orders Nom. Cap. = nominal capital No Red. = no reduction N. R. = no risk N/S = not sufficient fund N. Wt. = net weight o/a = on account of o/c = ①overcharge 　　　②open charter 　　　③old charter o/d = ①on demand 　　　②overdraft OECD=Organization for Economic Cooperation and Development OEEC=Organization for European Economic Cooperation OJT=on the job training O.K.=all correct O.P.=open policy	免赔额不适用条款 借条 同上，如同 进口配额 国际清算银行 共同存款，联合户头(=joint account) 日本贸易振兴会 --- 细目帐，流水帐 年幼者，大学三年级学生，后进者 公斤 公升 公里 信用状 长途电话 损益 有限的 最大限度 发票后……月付款 商品 备忘录，摘要 先生们，贵公司，宝号 制造 经理 最小限度 海上保险证书 市场 拨(或汇)款单 ①国会议员 ②宪兵 收货单(大副收据) 邮轮 原稿，手抄本 ① 无通知 ② 无存款 ③ 新帐户 ① 注意 ② 新证券 不够 不在，看不到 --- 缺乏资金 编号 无指示 名义资本 不减价 无危险 存款不足 净重 因为，在……帐户 ① 超载 ② 开口租船契约 ③ 旧租船契约 ① 兑现时付款式 ② 透支 经济合作发展组织 --- 欧洲经济合作组织 --- 在职训练 正确无误，可以，已知 统保单
O.R. = ① owner's risk 　　　② official receiver O/No. = order number O/S = ① on sale 　　　②out of stock 　　　③ old style oz.(ozs.) = ounce p.(pp.) = page (pages) P.A. = ① particular average 　　　② personal account 　　　③ power of attorney p. a. = per annum payt. = payment P.& L. = profit and loss p. c. = petty cash Per Pro. = per procuration per s.s. (or m.v., m.s.) =per steamship (or motor-vessel, motorship) = ex s.s. P. L = partial loss pm. = prem. = premium p.m. = P.M. = post meridiem P.M. = ① postmaster 　　　② post mortem 　　　③ Prime Minister P.M.O. = postal money order P.N. = P/N = promissory note p. o. c. = port of call P. O. D. = pay on delivery p. p. a. = percent per annum p. p. s. = post postscript PR = public relations Pref.Shr. = preference share prox. = proximo P. T. O. = please turn over Q. = quantity Qlty. = quality qt. = quart Q.T. = q.t. = quiet Quotn.= quotation q.v.= quod vide Qy. = quay Recd. = received R/D = refer to drawer R.E. =Royal Exchange Rec'd Pay't = received payment ref. =reference reg. =registered rem. = ① remittance 　　　② remark R.P. =reponse payee (=reply paid) r.s.v.p. =repondez s'il vous plait (=please reply) $ = dollar S. B. = ① sales book 　　　　②savings bank SE = system engineering Sig. = signature S.L. = salvage loss	① 货主承担风险 ② 法定破产管理人 订单编号 ① 出售的 ② 库存缺货 ③ 旧式 英两 页 ① 单独海损 ② 私人存款 ③ 委任书 每年 付款 损益 杂费，零钱 代理的 装……轮 --- --- 分损 保险费 午后 ① 邮政局长 ② 死后 ③ 首相(总理) (英)邮政拨(或汇)款单 期票 暂停港 付款交货 年利率 再者，后记 公共关系 优先股 下月 请阅背面 数量(quantity sale = 大量削价出售） 品质(quality control = 品质管制) 夸尔(四分之一加仑或约1.14公升) 安静的(on the Q.T. = 秘密) 报价单 参阅 码头 收讫 向发票人查询 伦敦交易所 款项收讫 参阅 挂号 ① 汇款 ② 备注 回信邮资付讫 请回覆 --- 美元 ① 销售帐簿 ② 储蓄银行 系统设计 签署 救难损失
S.O = ①shipping order 　　　②ship's option 　　　③seller's option SOP = standing operating procedure S.O.S = save our ship or souls s.p.a.= subject to particular average s.s. = steamship Surv.= surveyor T. = ① ton　② tare T. A. = telegraphic address T & Dft. = tare and draft T. C. = ① telegraph collationne 　　　　② till countermanded T. D. O. = transshipment delivery order Tel. = ① telephone　② telegram tfr. = transfer Thro' B/L = through bill of lading T.L.O. = total loss only T.R. = ① telegramme restante 　　　② trust receipt T.S.V.P. = tournez s'il vous plait T. T. = telegraphic transfer U.K. = United Kingdom Ull. = ullage ult. = ultimo u/w = underwriter v.g. = verbi gratia via. = via ( =by way of) VIP = very important person viz = videlicet ( = namely) vs. = versus W. A. = with average W. B. =① water ballast 　　　②way bill W.O. = waiting order W.P.A. = w.p.a. = with particular aveage W.R. = ① war risk 　　　②warehouse receipt x.c. = ex coupon　 x.in. = ex interest　 x.d. = ex dividend（英） Xm = Xmas = Christmas x.m.p. = extra message paid XX = good quality　 XXX= very good quality XXXX = best quality Yrs. = ① yours　②years	① 装运通知书 ② 船方有权决定 ③ 卖方有权决定 固定作业程序 --- 海难求救信号 以不保单独海损为条件 汽船 公证人 ① 吨　② 皮重 电报挂号 皮重和包含物 ① 校对电报 ② 至取消为止 转船提货单 --- ① 电报　② 电话 ① 转让　②股票过户 直接提单 保全险 ① 待领电报 ② 信托收据 请阅背面 电汇 英国 漏损，不足 上月 保险商 例如 经由…… 重要人物，贵宾 就是，即 对 保单独海损险（水渍险） ① 底货 ② 运货单 等候订单 保单独海损险（水渍险） --- ① 兵险 ② 仓库收据，存货单 无票息　 无利息　 无红利的 = dividend off（美） 圣诞节 特别传免费付讫 良好品质　 极佳品质 优等品质 ① 贵公司　② 若干年

术语缩写
A = Acc. AA = automatic approval A-1 = a number-one A. A. R.= against all risks Abbr. = abbreviation Abs. = abstract statement a/c = account A/C = account current A.D. =Anno Domini Ad. = advertisement a/d = after date ad val. = ad valorem (=at value) adv. = advice AFL-CIO = American Federation of Labor-Congress of Industrial Organization a. m. = ante meridiem ans. = answer, answered A/P =⑴additional premium 　　 ⑵account paid 　　 ⑶authority to purchase A.R. = all risks Arr. = arrival, arrived Assmt. = assignment Asst. =assistant Auct. = auction A/V = average A/W = actual weight B/= ①bag ②bale Bal. = balance Bank'cy = bankruptcy B.B. = bill book B.C. = before Christ B/D = bank draft B/E= bill of exchange b.f. = Bona fide B/F = brought forward B.K. = bank B/L = bill of lading B/O = bought over BOFT/MOEA = Board of Foreign Trade,Ministry of Economic Affairs B/P = bill of payment B. P. B. = bank post bill B. R. = bills receivable Brkge. = brokerage B/S = balance sheet B. V. = book value B. W. = bonded warehouse	承诺，承兑汇票 自动承认制 优等品质，一流的 投保全险 省略字，缩写字 摘要说明书 帐户，计算 来往帐 公元，西历 广告 发票后 从价 通知 美国劳工联盟 --- --- 上午，午前 回答，已答 追加保费 已付帐 采购授权书 保全险 到达，已到 转让，配给 助理 拍卖 海损，平均 实际重量 ① 袋 ② 包 余额 破产 支票簿 公元前，西历纪元前 银行汇票 商业汇票，进港报表 善意的 转下页 银行帐薄，篮子 提单 多买 经济部国际贸易局 --- 付款支票 银行邮政汇票 应收汇票 经纪人，手续费 借贷对照表，卖货凭单 帐面价格 保税仓库
C/ = case C/A = capital account Capt. = captain Carr. = carriage Carr.fwd. = carriage forward Cat. = catalogue C. B. = cash book Cert. = ①certificate　②certified cf. = confer C.F. = cost and freight C.F.C. = cost, freight and commission c.f.i. = cost, freight and insurance CH. = ① clearing house 　　　② custom house chq. = check, cheque cif = c. i. L = CIF = cost, insurance and freight cif & c. = cost, insurance, freight and commission cif & i. = cost, insurance, freight and interest Co. = company C/N = ①credit note 　　　② circular note 　　　③ consignment note c/o = ①carried over ② care of C/O = ①cash order 　　　②certificate of origin C. O. D. = cash on delivery Com. = commission Con. Inv. = consular invoice Consgt. = consignment Corp. = corporation　 C. O. S. = cash on shipment C/P = charter party CTC = Central Trust of China C. T. L = constructive total loss CTPC = China Trade & Productivity Center C. W. O. = cash with order D/A = (1) documents against acceptance 　　　(2) days after acceptance D/D = (1) demand draft 　　　(2)documentary draft Dd. = delivered Deb. = debenture Dis. = discount Dishd. = dishonored Div. = dividend D/N = debit note do. = ditto (= the same) D/O = delivery order doz. = dozen D/P = documents against payment Dr. = (1) debtor (2)doctor d. r. = deposit receipt d/s= days'sight D/W = dock warrant d. W. = dead weight E. & O. E. = errors and omissions excepted e. g. = exempli gratia ( = for example)	箱 资本帐户 船长 客车，输送，运费 运费先付 商品目录 现款出纳薄 ① 证明书　② 证明讫 对照 运费在内价 运费及佣金在内价 --- 运费及保险费在内价 ① 票据交换所　 ② 海关　 支票 运费及保险费在内价 --- 运费保险费及汇费在内价 --- 运费保险费及利息在内价 --- 公司 ①贷项清单 ②巡回支票 ③寄售通知书 ①转下页 ② 请……转交 ①现款支票 ②原产地证明书 付款交货 手续费，佣金 领事发票 寄售品 公司 付款装运 租船契约 中央信托局 推定全损 中国生产力中心 --- 付现订购 ⑴承兑交单 --- ⑵承兑后若干日付款 ⑴即期汇票 ⑵跟单汇票 已交货 公司债券 折扣 拒绝支付，拒绝承兑 红利，股息 借项清单 同上 提货单 一打 付款交单 ⑴借方 ⑵博士 存款收据 见票后，若千日付款 仓库保单 载重量 有错当改 --- 例如 ---
Encl. = enclosure Esq. = Esquire etc. = etcetra (= and so forth) f.a.=f.a.a.=free of all average f.a.q. = fair average quality f.a.q.s. = fair average quality of the season fav. = favor F.B.E. = foreign bill of exchange F.C.S. = F.C.&S. = free of capture and seizure F/D = ① forward delivery 　　　② free docks FED/CBC = Foreign Exchange Department Central Bank of China f.g.a. = free of general average f.i.= for instance Fin.stat. = financial statement F.O. = ① firm offer 　　　　② free overside f.o.b. = FOB = free on board f.o.c. = free of charges f.o.r. = free on rail F. P. = floating policy f.p. = ① fully paid 　　　 　② =floating policy f.p.a. = free from particular average F. R. B. = Federal Reserve Bank Frt.= freight f.s. = foire suire g.a. = general average gall.= galls = gallon g. b.= Gold bonds gr. = ⑴grain 　　⑵grain 　　⑶gram = gramme（英） gr.wt. = gross weight gs. = guineas g.t.c. = good till cancelled G.V. = grande vitesse H.I.H. = His or Her Imperial Highness H. O. = head office Hon. Con. = Honorary Consul h. p. n. = horsepower nominal I. B. = invoice book ib.=id.=ibidem(=in the same place) IBRD = International Bank for Reconstruction and Development ICA = International Cooperation Administration ICC = International Chamber of Commerce i.e. = id est = that is in loc. =in loco in ex. = in extenso (＝in full length) hi re. = in the matter insol. = insolvency inst. = ① installment = instalment 　　　(2)instant (=this month) Instn. = ①institution 　　　　② instruction int. = interest in trans. = in transit Inv. = invoice	附件 先生(英)，律师(美) 等等 全损险(全损赔偿) 平均中等品质 本季中级品 --- 好意，书信 外国汇票 虏获夺取不赔条款 --- ①定期交货 ②船坞交货 中央银行外汇局 --- 不保共同海损(共同海损不赔偿) 例如 财务报表 ① 稳固报价 ② 输入港船上交货价 船上交货价 免费 火车上交货价 船名未定保单 ① 全额付清 ② 船名未定保单 不保单独海损(单独海损不赔偿) 美国联邦准备银行 运费，货物 转送电报 共同海损 加仑 黄金证券 ① 0.0648公克，最小的的重量单位 ② 珍珠的重量单位=50毫克或V4克拉 3) 公克=gramme（英） 毛重 英国金币名 取消前有效 快车 国王，天皇，女王，皇后 --- 总公司 名誉领事 名义马力 发票薄 在同处，在同一书(章)内 国际复兴开发银行(世界银行) --- 国际合作总署 --- 国际商会 --- 即 在……地方 详细地 关于 无力付款 (1)分期付款 (2)本月 ① 设备 ② 通知，指示 利息 运输中 发票
I.O.P = irrespective of percentage I.O.U.= I owe you i.q. = idem quod (= the same as) I.Q. = import quota ISB = International Settlement Bank j.a. = jt. a/c JETRO = Japan External Trade Organization JI. = journal Jr. =junior kg. = kilo = kilogram kl. = kiloliter km. = kilometer L C. = L/C = letter of credit L D.Tel. = long-distance telephone L/G = loss and gain Ltd. = Ld. = limited Max = maximum m/d = months after date Mdse. = merchandise Memo. = memo = memorandum Messrs. = Messieurs Mfg. = manufacturing Mgr. = manager Min. = minmum M.I.P. = marine insurance policy Mkt. = market M.O. = money order M.P. = ①Member of Parliament 　　　② military police M.R. = mate's receipt M.S. = mail steamer MSS. = manuscripts N/A = ① no advice 　　② no account 　　③ new account N.B. = ① nota bene (=take notice) 　　　② new bond N/E = n. e. = not enough n.e.i. = non est inventus (= is not found) N. F. = no fund No. = number N/O = no orders Nom. Cap. = nominal capital No Red. = no reduction N. R. = no risk N/S = not sufficient fund N. Wt. = net weight o/a = on account of o/c = ①overcharge 　　　②open charter 　　　③old charter o/d = ①on demand 　　　②overdraft OECD=Organization for Economic Cooperation and Development OEEC=Organization for European Economic Cooperation OJT=on the job training O.K.=all correct O.P.=open policy	免赔额不适用条款 借条 同上，如同 进口配额 国际清算银行 共同存款，联合户头(=joint account) 日本贸易振兴会 --- 细目帐，流水帐 年幼者，大学三年级学生，后进者 公斤 公升 公里 信用状 长途电话 损益 有限的 最大限度 发票后……月付款 商品 备忘录，摘要 先生们，贵公司，宝号 制造 经理 最小限度 海上保险证书 市场 拨(或汇)款单 ①国会议员 ②宪兵 收货单(大副收据) 邮轮 原稿，手抄本 ① 无通知 ② 无存款 ③ 新帐户 ① 注意 ② 新证券 不够 不在，看不到 --- 缺乏资金 编号 无指示 名义资本 不减价 无危险 存款不足 净重 因为，在……帐户 ① 超载 ② 开口租船契约 ③ 旧租船契约 ① 兑现时付款式 ② 透支 经济合作发展组织 --- 欧洲经济合作组织 --- 在职训练 正确无误，可以，已知 统保单
O.R. = ① owner's risk 　　　② official receiver O/No. = order number O/S = ① on sale 　　　②out of stock 　　　③ old style oz.(ozs.) = ounce p.(pp.) = page (pages) P.A. = ① particular average 　　　② personal account 　　　③ power of attorney p. a. = per annum payt. = payment P.& L. = profit and loss p. c. = petty cash Per Pro. = per procuration per s.s. (or m.v., m.s.) =per steamship (or motor-vessel, motorship) = ex s.s. P. L = partial loss pm. = prem. = premium p.m. = P.M. = post meridiem P.M. = ① postmaster 　　　② post mortem 　　　③ Prime Minister P.M.O. = postal money order P.N. = P/N = promissory note p. o. c. = port of call P. O. D. = pay on delivery p. p. a. = percent per annum p. p. s. = post postscript PR = public relations Pref.Shr. = preference share prox. = proximo P. T. O. = please turn over Q. = quantity Qlty. = quality qt. = quart Q.T. = q.t. = quiet Quotn.= quotation q.v.= quod vide Qy. = quay Recd. = received R/D = refer to drawer R.E. =Royal Exchange Rec'd Pay't = received payment ref. =reference reg. =registered rem. = ① remittance 　　　② remark R.P. =reponse payee (=reply paid) r.s.v.p. =repondez s'il vous plait (=please reply) $ = dollar S. B. = ① sales book 　　　　②savings bank SE = system engineering Sig. = signature S.L. = salvage loss	① 货主承担风险 ② 法定破产管理人 订单编号 ① 出售的 ② 库存缺货 ③ 旧式 英两 页 ① 单独海损 ② 私人存款 ③ 委任书 每年 付款 损益 杂费，零钱 代理的 装……轮 --- --- 分损 保险费 午后 ① 邮政局长 ② 死后 ③ 首相(总理) (英)邮政拨(或汇)款单 期票 暂停港 付款交货 年利率 再者，后记 公共关系 优先股 下月 请阅背面 数量(quantity sale = 大量削价出售） 品质(quality control = 品质管制) 夸尔(四分之一加仑或约1.14公升) 安静的(on the Q.T. = 秘密) 报价单 参阅 码头 收讫 向发票人查询 伦敦交易所 款项收讫 参阅 挂号 ① 汇款 ② 备注 回信邮资付讫 请回覆 --- 美元 ① 销售帐簿 ② 储蓄银行 系统设计 签署 救难损失
S.O = ①shipping order 　　　②ship's option 　　　③seller's option SOP = standing operating procedure S.O.S = save our ship or souls s.p.a.= subject to particular average s.s. = steamship Surv.= surveyor T. = ① ton　② tare T. A. = telegraphic address T & Dft. = tare and draft T. C. = ① telegraph collationne 　　　　② till countermanded T. D. O. = transshipment delivery order Tel. = ① telephone　② telegram tfr. = transfer Thro' B/L = through bill of lading T.L.O. = total loss only T.R. = ① telegramme restante 　　　② trust receipt T.S.V.P. = tournez s'il vous plait T. T. = telegraphic transfer U.K. = United Kingdom Ull. = ullage ult. = ultimo u/w = underwriter v.g. = verbi gratia via. = via ( =by way of) VIP = very important person viz = videlicet ( = namely) vs. = versus W. A. = with average W. B. =① water ballast 　　　②way bill W.O. = waiting order W.P.A. = w.p.a. = with particular aveage W.R. = ① war risk 　　　②warehouse receipt x.c. = ex coupon　 x.in. = ex interest　 x.d. = ex dividend（英） Xm = Xmas = Christmas x.m.p. = extra message paid XX = good quality　 XXX= very good quality XXXX = best quality Yrs. = ① yours　②years	① 装运通知书 ② 船方有权决定 ③ 卖方有权决定 固定作业程序 --- 海难求救信号 以不保单独海损为条件 汽船 公证人 ① 吨　② 皮重 电报挂号 皮重和包含物 ① 校对电报 ② 至取消为止 转船提货单 --- ① 电报　② 电话 ① 转让　②股票过户 直接提单 保全险 ① 待领电报 ② 信托收据 请阅背面 电汇 英国 漏损，不足 上月 保险商 例如 经由…… 重要人物，贵宾 就是，即 对 保单独海损险（水渍险） ① 底货 ② 运货单 等候订单 保单独海损险（水渍险） --- ① 兵险 ② 仓库收据，存货单 无票息　 无利息　 无红利的 = dividend off（美） 圣诞节 特别传免费付讫 良好品质　 极佳品质 优等品质 ① 贵公司　② 若干年

符号
& = and &c. = etcetra= and so forth &c. = etcetra = ditto @=at　　 %= per cent = percent 0/oo= per mille　 ∧ = caret　　 ∨ = checked	和，与 等，其他 同上 按…计算　 百分率 千分率 漏字记号　 核讫
# = number $3.50 = three dollars fifty cents. three fifty 5'6 = five feet six inches n/30 = net thirty days 40° = forty degrees 13 x 50 = thirteen by fifty 7 x 8 = seven inches by eight inches 1.6' x 2' = one foot six inches by two feet	编号 美金三元五角 --- 五尺六寸 交货后三十天收价 四十度 13乘以50 七寸长八时宽 1.6尺长2尺宽